Section 22. Whenever the Collecto~ is informed of the Procedure `in` seizure of any article exceeding five ser

22. Whenever the Collecto~ is informed of the Procedure `in` seizure of any article exceeding five sers in quantity, ; ~ ~ as liable to confiscation under this Act, he shall, with all convenient despatch, report the circumstances of the case t o the Commissioner of the Division, who may thereupon proceed under section fourteen. ~ If the quantity seized does not exceed five sers, he may dispose of the case himself under the said section. 23. Any article in respect of which a penalty is Procedurdetai~~r detai~~r e imposed under section fifteen may be detained pending the receipt of the order of the Comrni~sione~ of to additional the Division or Collector on the report required by the same section : Procedurdetai~~r detai~~r e of on ,,,,,jeCt of to additional Provided that, if the owner of any article so detained deposits the amount of such penalty with, and pays all ordinary duty and charges payable on such article to, the customs-officer detaining the same, such article shall be at once released. . When an article is so detained it shall, on the receipt of the said order, be dealt with in accordance with the rules made in this behalf under section twenty-seven. When an article has been released under the second clause of this section, and the Commissioner or Collector reduces, or declines to sanction, the penalty imposed in respqt of such article, the amount refundable to the owner shall be paid to him on his applying therefor to the Collector within six months, to be computed (where the order has been made by the Commissioner) from the day on which the Collect. or bas received such ordel; and (where the ordeT has been ~ e ~ Inland Customs. [ ACT V I I I been made by the Collector) from the date of such ord,er. When any penalty the amount of which has been deposited under the second clauso of this section, is sanctioned, or when any sum refundable under this section has not been claimed within the said period of six months, the amount so in deposit or the sum so refundablc shall be forfeited to Her Majesty unless the Commissioner of Inland Customs otherwise directs.